Imprint

Address

Dr. Merschmeier + Partner GmbH
  Haus Sentmaring 9
  48151 Münster
   

Directors

Herbert Kissenkötter
  Michael Jäger
  Wolfgang Scheiper
  Prof. Dr. Dirk Thoms-Meyer
   

Telephone

02 51 - 77 76 00

Fax

02 51 - 77 76 025
   

E-Mail

info@merschmeier-partner.de

Internet

www.merschmeier-partner.de
   

Commercial registry

AG Münster, HRB 1077
   

VAT-NO.

DE126118507
   

Responsible supervisory authorities

Chamber of public accountants Public entity
  Rauchstraße 26
  10787 Berlin
  Tel.: +49 (30) 72 61 61 - 0
  www.wpk.de
   
  Chamber of tax consultants Westphalia-Lippe
  Public entity
  Erphostraße 43
  48145 Münster
  Tel.: +49 (251) 4 17 64 - 0
  www.stbk-westfalen-lippe.de
   
  Montana Board of Public Accountants
  301 Southpark
  PO Box 200 513
  Helena, MT 59620-0513 / USA
  Tel.: +1 (406) 841 - 23 77
  www.mt.gov
   

Auditor

The profession of auditors is regulated by the:
  . Act on the Professional Code of Conduct of Public Auditors in Germany (WPO)
  . Statutes for auditors and chartered accountants
  . Statutes for quality control
  . Regulation on seals
  . Insurance legislation for professional liability of auditors
  For the professional code of conduct please refer to www.wpk.de
   

Tax Consultant

The profession of tax consultants is regulated by the:
  . Tax consultancy act (StBerG)
  . German Tax Consultancy Act Implementation Regulation (DVStB)
  . German Federal Code of Conduct for Tax Consultants (BOStB)
  . German Tax Consultants’ Fee Act (StBGebV)
  For the professional code of conduct please refer to the home page of the German Chamber of Tax Consultants www.bstbk.de .
   

Certified Public Accountant

For the professional code of conduct please refer to www.mt.gov

Design and implementation

Address

studio be GmbH & Co. KG
  Bövemannstraße 1
  48268 Greven
   

Telephone

02 57 1 - 9 63 - 0

Fax

02 57 1 - 9 63 - 50
   

E-Mail

info@studio-be.de

Internet

www.studio-be.de

Disclaimer

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All services are offered without engagement and are non-binding. The author expressly reserves the right to amend, add to or delete parts of the pages or the whole service, or to suspend publication temporarily or permanently, without specific notice.

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5. Legal effect of this disclaimer

This exclusion of liability should be considered as part of the internet service from which you were referred to this page. If any parts or any individual wording within this text should not fully reflect the current legal position, the content and validity of the remaining parts of the document will remain unaffected. Source: Rechtschutzversicherung Waschmaschine von Haftungsausschluss.org